FINANCIAL INSTITUTIONS DUTY ACT 1983

South Australian Consolidated Acts

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FINANCIAL INSTITUTIONS DUTY ACT 1983 - NOTES

Legislative history

Notes

• Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.

• Earlier versions of this Act (historical versions) are listed at the end of the legislative history.

• For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes.

Principal Act and amendments

New entries appear in bold.

Year

No

Title

Assent

Commencement

1983

88

Financial Institutions Duty Act 1983

1.12.1983

1.1.1984: s 2

1987

2

Statutes Amendment (Taxation) Act 1987

5.3.1987

5.3.1987

1990

43

Financial Institutions Duty Act Amendment Act 1990

25.10.1990

1.10.1990: s 2

1992

71

Statutes Amendment (Expiation of Offences) Act 1992

19.11.1992

1.3.1993 (Gazette 18.2.1993 p600)

1993

49

Financial Institutions Duty (Reduction of Duty) Amendment Act 1993

20.5.1993

1.6.1993: s 2

1994

69

Financial Institutions Duty (Exempt Accounts) Amendment Act 1994

24.11.1994

1.12.1994 (Gazette 24.11.1994 p1599)

1996

82

Statutes Amendment (Taxation Administration) Act 1996

5.12.1996

Pt 3 and Sch (cl 2)—1.1.1997 (Gazette 19.12.1996 p1924)

1998

4

Financial Institutions Duty (Dutiable Receipts) Amendment Act 1998

26.3.1998

2.4.1998 (Gazette 2.4.1998 p1661)

1999

41

Statutes Amendment (Financial Institutions) Act 1999

5.8.1999

Pt 3 (ss 6—15)—1.12.1998: s 2

2000

21

National Tax Reform (State Provisions) Act 2000

8.6.2000

8.6.2000

Provisions amended

New entries appear in bold.

Entries that relate to provisions that have been deleted appear in italics.

Provision

How varied

Commencement

Long title

substituted by 82/1996 s 18

1.1.1997

Pt 1

s 2

deleted by 82/1996 Sch cl 2

1.1.1997

s 3

s 3(1)

ADI

inserted by 41/1999 s 6(a)

1.12.1998

agent

deleted by 82/1996 s 19(a)

1.1.1997

approved government instrumentality

amended by 82/1996 Sch cl 2

1.1.1997

bank

deleted by 41/1999 s 6(b)

1.12.1998

Commissioner

substituted by 82/1996 s 19(b)

1.1.1997

corporation

substituted by 69/1994 s 8 (Sch)

1.12.1994

dealer in securities

substituted by 69/1994 s 8 (Sch)

1.12.1994

dealing

deleted by 69/1994 s 8 (Sch)

1.12.1994

deal

inserted by 69/1994 s 8 (Sch)

1.12.1994

duty

deleted by 82/1996 s 19(c)

1.1.1997

financial institution

amended by 69/1994 s 8 (Sch)

1.12.1994

amended by 41/1999 s 6(c), (d)

1.12.1998

inspector

deleted by 82/1996 s 19(d)

1.1.1997

liquidator

deleted by 82/1996 s 19(e)

1.1.1997

premises

deleted by 82/1996 s 19(f)

1.1.1997

the prescribed percentage

inserted by 43/1990 s 3(a)

1.10.1990

amended by 49/1993 s 3(a)

1.6.1993

amended by 69/1994 s 3(a)

1.12.1994

(d) deleted by 69/1994 s 3(a)

1.12.1994

registered financial institution

amended by 82/1996 Sch cl 2

1.1.1997

the relevant amount

inserted by 43/1990 s 3(b)

1.10.1990

amended by 49/1993 s 3(b)

1.6.1993

amended by 69/1994 s 3(b)

1.12.1994

(d) deleted by 69/1994 s 3(b)

1.12.1994

rollover

inserted by 4/1998 s 3

2.4.1998

securities

substituted by 69/1994 s 8 (Sch)

1.12.1994

short-term dealer

amended by 69/1994 s 8 (Sch)

1.12.1994

amended by 82/1996 Sch cl 2

1.1.1997

short-term dealing account

amended by 41/1999 s 6(e)

1.12.1998

special account

amended by 41/1999 s 6(f)

1.12.1998

sweeping account

amended by 41/1999 s 6(g)

1.12.1998

trustee

deleted by 82/1996 s 19(g)

1.1.1997

voting share

substituted by 69/1994 s 8 (Sch)

1.12.1994

s 3(4)

amended by 82/1996 Sch cl 2

1.1.1997

s 5

s 5(1)

(k) deleted by 43/1990 s 4

1.10.1990

amended by 82/1996 Sch cl 2

1.1.1997

(j) deleted by 82/1996 Sch cl 2

1.1.1997

s 6

s 6(2), (3), (5), (6), (8) and (9)

amended by 82/1996 Sch cl 2

1.1.1997

s 6(10)

inserted by 4/1998 s 4

2.4.1998

s 6A

inserted by 21/2000 s 6

8.6.2000

s 7

s 7(2)

amended by 69/1994 s 8 (Sch)

1.12.1994

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 7(a)—(d)

1.12.1998

(e) and (f) deleted by 41/1999 s 7(a)

1.12.1998

s 7(3) and (6)

amended by 82/1996 Sch cl 2

1.1.1997

s 7(7)

inserted by 41/1999 s 7(e)

1.12.1998

s 8

s 8(1)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 8(a)

1.12.1998

s 8(3)

amended by 41/1999 s 8(b), (c)

1.12.1998

s 9

s 9(1)

amended by 82/1996 Sch cl 2

1.1.1997

s 9A

inserted by 82/1996 s 20

1.1.1997

Pt 2

amended by 2/1987 s 3

5.3.1987

deleted by 82/1996 s 21

1.1.1997

Pt 3

s 14

amended by 69/1994 s 8 (Sch)

1.12.1994

s 16

s 16(3)

amended by 82/1996 Sch cl 2

1.1.1997

s 16(4)

amended by 69/1994 s 8 (Sch)

1.12.1994

amended by 82/1996 Sch cl 2

1.1.1997

s 16(5) and (6)

amended by 82/1996 Sch cl 2

1.1.1997

s 17

s 17(1)

amended by 82/1996 Sch cl 2

1.1.1997

s 19

amended by 82/1996 Sch cl 2

1.1.1997

s 20

s 20(1)

amended by 82/1996 Sch cl 2

1.1.1997

s 20(2)

amended by 69/1994 s 8 (Sch)

1.12.1994

amended by 82/1996 Sch cl 2

1.1.1997

s 20(3)

amended by 82/1996 Sch cl 2

1.1.1997

s 20A

inserted by 82/1996 s 22

1.1.1997

Pt 4

s 21

s 21(1)

amended by 82/1996 Sch cl 2

1.1.1997

s 21(2a)

inserted by 82/1996 s 23

1.1.1997

s 21(4)—(6)

amended by 82/1996 Sch cl 2

1.1.1997

s 21(8)

inserted by 21/2000 s 7

8.6.2000

s 22

s 22(1)

s 22 amended by 43/1990 s 5

1.10.1990

s 22 amended by 82/1996 Sch cl 2

1.1.1997

s 22 redesignated as s 22(1) by 21/2000 s 8

8.6.2000

s 22(2)

inserted by 21/2000 s 8

8.6.2000

s 23

s 23(1)

amended by 43/1990 s 6

1.10.1990

amended by 82/1996 Sch cl 2

1.1.1997

s 23(2)

amended by 82/1996 Sch cl 2

1.1.1997

s 24

deleted by 82/1996 s 24

1.1.1997

s 25

substituted by 82/1996 s 25

1.1.1997

s 26

s 26(4)

amended by 82/1996 Sch cl 2

1.1.1997

s 27

s 27(1)

s 27 amended by 82/1996 Sch cl 2

1.1.1997

s 27 redesignated as s 27(1) by 21/2000 s 9

8.6.2000

s 27(2)

inserted by 21/2000 s 9

8.6.2000

s 28

substituted by 82/1996 s 26

1.1.1997

Pt 5

s 29

s 29(2)

amended by 43/1990 s 7

1.10.1990

s 30

s 30(1)

s 30 amended by 82/1996 Sch cl 2

1.1.1997

s 30 redesignated as s 30(1) by 21/2000 s 10

8.6.2000

s 30(2)

inserted by 21/2000 s 10

8.6.2000

s 30A

inserted by 82/1996 s 27

1.1.1997

Pt 6

s 31

s 31(1)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(a), (b)

1.12.1998

s 31(2)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(c)

1.12.1998

s 31(3)

amended by 82/1996 Sch cl 2

1.1.1997

s 31(4)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(d)

1.12.1998

s 31(5)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(e)

1.12.1998

s 31(6)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(f)

1.12.1998

s 31(7)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(g)

1.12.1998

s 31(8)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(h)

1.12.1998

s 31(9)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(i)

1.12.1998

s 31(11)

non-ADI financial institution

(e) deleted by 43/1990 s 8

1.10.1990

amended by 69/1994 s 4

1.12.1994

amended by 82/1996 Sch cl 2

1.1.1997

(d) deleted by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 9(j)

1.12.1998

s 32

s 32(1)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 10(a)

1.12.1998

s 32(2)

amended by 82/1996 Sch cl 2

1.1.1997

s 32(3)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 10(b)

1.12.1998

s 32(4)

amended by 43/1990 s 9

1.10.1990

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 10(c)

1.12.1998

s 32(5)

amended by 82/1996 Sch cl 2

1.1.1997

s 32(6)

amended by 41/1999 s 10(d)

1.12.1998

s 33

s 33(1)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 11(a)

1.12.1998

s 33(2) and (3)

amended by 82/1996 Sch cl 2

1.1.1997

s 33(4)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 11(b)

1.12.1998

s 33(5)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 11(c)

1.12.1998

s 33(6)

amended by 82/1996 Sch cl 2

1.1.1997

s 33(7)

amended by 41/1999 s 11(d)

1.12.1998

s 34

s 34(1)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 12

1.12.1998

s 34(2)—(4)

amended by 82/1996 Sch cl 2

1.1.1997

s 34(5)

amended by 69/1994 s 8 (Sch)

1.12.1994

amended by 82/1996 Sch cl 2

1.1.1997

s 35

s 35(1)

amended by 41/1999 s 13

1.12.1998

s 35(2) and (3)

amended by 82/1996 Sch cl 2

1.1.1997

s 36

s 36(1) and (2)

amended by 82/1996 Sch cl 2

1.1.1997

s 36A

inserted by 82/1996 s 28

1.1.1997

s 37

amended by 43/1990 s 10

1.10.1990

substituted by 69/1994 s 5

1.12.1994

s 37

s 37(1)

amended by 82/1996 s 29(a), Sch cl 2

1.1.1997

s 37(2a)

inserted by 82/1996 s 29(b)

1.1.1997

s 37(4)

deleted by 82/1996 s 29(c)

1.1.1997

s 37(5)

financial year

substituted by 21/2000 s 11

8.6.2000

Pt 7

amended by 71/1992 s 3(1) (Sch)

1.3.1993

amended by 69/1994 ss 6, 8 (Sch)

1.12.1994

deleted by 82/1996 s 30

1.1.1997

Pt 8

deleted by 82/1996 s 30

1.1.1997

Pt 9

amended by 71/1992 s 3(1) (Sch)

1.3.1993

amended by 69/1994 ss 7, 8 (Sch)

1.12.1994

deleted by 82/1996 s 30

1.1.1997

Pt 10

s 62

s 62(1)—(4)

amended by 82/1996 Sch cl 2

1.1.1997

s 63

s 63(1)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 14(a)

1.12.1998

s 63(2)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 14(b)

1.12.1998

s 63

s 63(3)

amended by 82/1996 Sch cl 2

1.1.1997

s 63(4)

amended by 82/1996 Sch cl 2

1.1.1997

amended by 41/1999 s 14(c)

1.12.1998

ss 64—66

deleted by 82/1996 s 31

1.1.1997

s 67

amended by 71/1992 s 3(1) (Sch)

1.3.1993

deleted by 82/1996 s 31

1.1.1997

s 68

amended by 71/1992 s 3(1) (Sch)

1.3.1993

deleted by 82/1996 s 31

1.1.1997

ss 69—74

deleted by 82/1996 s 31

1.1.1997

s 75

s 75(3)

amended by 82/1996 Sch cl 2

1.1.1997

s 76

s 76(1)

amended by 43/1990 s 11(a)

1.10.1990

amended by 82/1996 Sch cl 2

1.1.1997

s 76(2)

amended by 82/1996 Sch cl 2

1.1.1997

s 76(3)

amended by 43/1990 s 11(b), (c)

1.10.1990

s 76(5)

substituted by 82/1996 s 32

1.1.1997

s 77

s 77(2)

(c) deleted by 82/1996 s 33

1.1.1997

amended by 82/1996 Sch cl 2

1.1.1997

s 78

deleted by 69/1994 s 8 (Sch)

1.12.1994

inserted by 21/2000 s 12

8.6.2000

Sch

deleted by 69/1994 s 8 (Sch)

1.12.1994

inserted by 41/1999 s 15

1.12.1998

Historical versions

Reprint No 1—1.7.1991

Reprint No 2—1.3.1993

Reprint No 3—1.6.1993

Reprint No 4—1.12.1994

Reprint No 5—1.1.1997

Reprint No 6—2.4.1998

Reprint No 7—5.8.1999

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Year	No	Title	Assent	Commencement
1983	88	Financial Institutions Duty Act 1983	1.12.1983	1.1.1984: s 2
1987	2	Statutes Amendment (Taxation) Act 1987	5.3.1987	5.3.1987
1990	43	Financial Institutions Duty Act Amendment Act 1990	25.10.1990	1.10.1990: s 2
1992	71	Statutes Amendment (Expiation of Offences) Act 1992	19.11.1992	1.3.1993 (Gazette 18.2.1993 p600)
1993	49	Financial Institutions Duty (Reduction of Duty) Amendment Act 1993	20.5.1993	1.6.1993: s 2
1994	69	Financial Institutions Duty (Exempt Accounts) Amendment Act 1994	24.11.1994	1.12.1994 (Gazette 24.11.1994 p1599)
1996	82	Statutes Amendment (Taxation Administration) Act 1996	5.12.1996	Pt 3 and Sch (cl 2)—1.1.1997 (Gazette 19.12.1996 p1924)
1998	4	Financial Institutions Duty (Dutiable Receipts) Amendment Act 1998	26.3.1998	2.4.1998 (Gazette 2.4.1998 p1661)
1999	41	Statutes Amendment (Financial Institutions) Act 1999	5.8.1999	Pt 3 (ss 6—15)—1.12.1998: s 2
2000	21	National Tax Reform (State Provisions) Act 2000	8.6.2000	8.6.2000

Provision	How varied	Commencement
Long title	substituted by 82/1996 s 18	1.1.1997
Pt 1
s 2	deleted by 82/1996 Sch cl 2	1.1.1997
s 3
s 3(1)
ADI	inserted by 41/1999 s 6(a)	1.12.1998
agent	deleted by 82/1996 s 19(a)	1.1.1997
approved government instrumentality	amended by 82/1996 Sch cl 2	1.1.1997
bank	deleted by 41/1999 s 6(b)	1.12.1998
Commissioner	substituted by 82/1996 s 19(b)	1.1.1997
corporation	substituted by 69/1994 s 8 (Sch)	1.12.1994
dealer in securities	substituted by 69/1994 s 8 (Sch)	1.12.1994
dealing	deleted by 69/1994 s 8 (Sch)	1.12.1994
deal	inserted by 69/1994 s 8 (Sch)	1.12.1994
duty	deleted by 82/1996 s 19(c)	1.1.1997
financial institution	amended by 69/1994 s 8 (Sch)	1.12.1994
	amended by 41/1999 s 6(c), (d)	1.12.1998
inspector	deleted by 82/1996 s 19(d)	1.1.1997
liquidator	deleted by 82/1996 s 19(e)	1.1.1997
premises	deleted by 82/1996 s 19(f)	1.1.1997
the prescribed percentage	inserted by 43/1990 s 3(a)	1.10.1990
	amended by 49/1993 s 3(a)	1.6.1993
	amended by 69/1994 s 3(a)	1.12.1994
	(d) deleted by 69/1994 s 3(a)	1.12.1994
registered financial institution	amended by 82/1996 Sch cl 2	1.1.1997
the relevant amount	inserted by 43/1990 s 3(b)	1.10.1990
	amended by 49/1993 s 3(b)	1.6.1993
	amended by 69/1994 s 3(b)	1.12.1994
	(d) deleted by 69/1994 s 3(b)	1.12.1994
rollover	inserted by 4/1998 s 3	2.4.1998
securities	substituted by 69/1994 s 8 (Sch)	1.12.1994
short-term dealer	amended by 69/1994 s 8 (Sch)	1.12.1994
	amended by 82/1996 Sch cl 2	1.1.1997
short-term dealing account	amended by 41/1999 s 6(e)	1.12.1998
special account	amended by 41/1999 s 6(f)	1.12.1998
sweeping account	amended by 41/1999 s 6(g)	1.12.1998
trustee	deleted by 82/1996 s 19(g)	1.1.1997
voting share	substituted by 69/1994 s 8 (Sch)	1.12.1994
s 3(4)	amended by 82/1996 Sch cl 2	1.1.1997
s 5
s 5(1)	(k) deleted by 43/1990 s 4	1.10.1990
	amended by 82/1996 Sch cl 2	1.1.1997
	(j) deleted by 82/1996 Sch cl 2	1.1.1997
s 6
s 6(2), (3), (5), (6), (8) and (9)	amended by 82/1996 Sch cl 2	1.1.1997
s 6(10)	inserted by 4/1998 s 4	2.4.1998
s 6A	inserted by 21/2000 s 6	8.6.2000
s 7
s 7(2)	amended by 69/1994 s 8 (Sch)	1.12.1994
	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 7(a)—(d)	1.12.1998
	(e) and (f) deleted by 41/1999 s 7(a)	1.12.1998
s 7(3) and (6)	amended by 82/1996 Sch cl 2	1.1.1997
s 7(7)	inserted by 41/1999 s 7(e)	1.12.1998
s 8
s 8(1)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 8(a)	1.12.1998
s 8(3)	amended by 41/1999 s 8(b), (c)	1.12.1998
s 9
s 9(1)	amended by 82/1996 Sch cl 2	1.1.1997
s 9A	inserted by 82/1996 s 20	1.1.1997
Pt 2	amended by 2/1987 s 3	5.3.1987
	deleted by 82/1996 s 21	1.1.1997
Pt 3
s 14	amended by 69/1994 s 8 (Sch)	1.12.1994
s 16
s 16(3)	amended by 82/1996 Sch cl 2	1.1.1997
s 16(4)	amended by 69/1994 s 8 (Sch)	1.12.1994
	amended by 82/1996 Sch cl 2	1.1.1997
s 16(5) and (6)	amended by 82/1996 Sch cl 2	1.1.1997
s 17
s 17(1)	amended by 82/1996 Sch cl 2	1.1.1997
s 19	amended by 82/1996 Sch cl 2	1.1.1997
s 20
s 20(1)	amended by 82/1996 Sch cl 2	1.1.1997
s 20(2)	amended by 69/1994 s 8 (Sch)	1.12.1994
	amended by 82/1996 Sch cl 2	1.1.1997
s 20(3)	amended by 82/1996 Sch cl 2	1.1.1997
s 20A	inserted by 82/1996 s 22	1.1.1997
Pt 4
s 21
s 21(1)	amended by 82/1996 Sch cl 2	1.1.1997
s 21(2a)	inserted by 82/1996 s 23	1.1.1997
s 21(4)—(6)	amended by 82/1996 Sch cl 2	1.1.1997
s 21(8)	inserted by 21/2000 s 7	8.6.2000
s 22
s 22(1)	s 22 amended by 43/1990 s 5	1.10.1990
	s 22 amended by 82/1996 Sch cl 2	1.1.1997
	s 22 redesignated as s 22(1) by 21/2000 s 8	8.6.2000
s 22(2)	inserted by 21/2000 s 8	8.6.2000
s 23
s 23(1)	amended by 43/1990 s 6	1.10.1990
	amended by 82/1996 Sch cl 2	1.1.1997
s 23(2)	amended by 82/1996 Sch cl 2	1.1.1997
s 24	deleted by 82/1996 s 24	1.1.1997
s 25	substituted by 82/1996 s 25	1.1.1997
s 26
s 26(4)	amended by 82/1996 Sch cl 2	1.1.1997
s 27
s 27(1)	s 27 amended by 82/1996 Sch cl 2	1.1.1997
	s 27 redesignated as s 27(1) by 21/2000 s 9	8.6.2000
s 27(2)	inserted by 21/2000 s 9	8.6.2000
s 28	substituted by 82/1996 s 26	1.1.1997
Pt 5
s 29
s 29(2)	amended by 43/1990 s 7	1.10.1990
s 30
s 30(1)	s 30 amended by 82/1996 Sch cl 2	1.1.1997
	s 30 redesignated as s 30(1) by 21/2000 s 10	8.6.2000
s 30(2)	inserted by 21/2000 s 10	8.6.2000
s 30A	inserted by 82/1996 s 27	1.1.1997
Pt 6
s 31
s 31(1)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(a), (b)	1.12.1998
s 31(2)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(c)	1.12.1998
s 31(3)	amended by 82/1996 Sch cl 2	1.1.1997
s 31(4)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(d)	1.12.1998
s 31(5)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(e)	1.12.1998
s 31(6)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(f)	1.12.1998
s 31(7)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(g)	1.12.1998
s 31(8)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(h)	1.12.1998
s 31(9)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(i)	1.12.1998
s 31(11)
non-ADI financial institution	(e) deleted by 43/1990 s 8	1.10.1990
	amended by 69/1994 s 4	1.12.1994
	amended by 82/1996 Sch cl 2	1.1.1997
	(d) deleted by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 9(j)	1.12.1998
s 32
s 32(1)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 10(a)	1.12.1998
s 32(2)	amended by 82/1996 Sch cl 2	1.1.1997
s 32(3)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 10(b)	1.12.1998
s 32(4)	amended by 43/1990 s 9	1.10.1990
	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 10(c)	1.12.1998
s 32(5)	amended by 82/1996 Sch cl 2	1.1.1997
s 32(6)	amended by 41/1999 s 10(d)	1.12.1998
s 33
s 33(1)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 11(a)	1.12.1998
s 33(2) and (3)	amended by 82/1996 Sch cl 2	1.1.1997
s 33(4)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 11(b)	1.12.1998
s 33(5)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 11(c)	1.12.1998
s 33(6)	amended by 82/1996 Sch cl 2	1.1.1997
s 33(7)	amended by 41/1999 s 11(d)	1.12.1998
s 34
s 34(1)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 12	1.12.1998
s 34(2)—(4)	amended by 82/1996 Sch cl 2	1.1.1997
s 34(5)	amended by 69/1994 s 8 (Sch)	1.12.1994
	amended by 82/1996 Sch cl 2	1.1.1997
s 35
s 35(1)	amended by 41/1999 s 13	1.12.1998
s 35(2) and (3)	amended by 82/1996 Sch cl 2	1.1.1997
s 36
s 36(1) and (2)	amended by 82/1996 Sch cl 2	1.1.1997
s 36A	inserted by 82/1996 s 28	1.1.1997
s 37	amended by 43/1990 s 10	1.10.1990
	substituted by 69/1994 s 5	1.12.1994
s 37
s 37(1)	amended by 82/1996 s 29(a), Sch cl 2	1.1.1997
s 37(2a)	inserted by 82/1996 s 29(b)	1.1.1997
s 37(4)	deleted by 82/1996 s 29(c)	1.1.1997
s 37(5)
financial year	substituted by 21/2000 s 11	8.6.2000
Pt 7	amended by 71/1992 s 3(1) (Sch)	1.3.1993
	amended by 69/1994 ss 6, 8 (Sch)	1.12.1994
	deleted by 82/1996 s 30	1.1.1997
Pt 8	deleted by 82/1996 s 30	1.1.1997
Pt 9	amended by 71/1992 s 3(1) (Sch)	1.3.1993
	amended by 69/1994 ss 7, 8 (Sch)	1.12.1994
	deleted by 82/1996 s 30	1.1.1997
Pt 10
s 62
s 62(1)—(4)	amended by 82/1996 Sch cl 2	1.1.1997
s 63
s 63(1)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 14(a)	1.12.1998
s 63(2)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 14(b)	1.12.1998
s 63
s 63(3)	amended by 82/1996 Sch cl 2	1.1.1997
s 63(4)	amended by 82/1996 Sch cl 2	1.1.1997
	amended by 41/1999 s 14(c)	1.12.1998
ss 64—66	deleted by 82/1996 s 31	1.1.1997
s 67	amended by 71/1992 s 3(1) (Sch)	1.3.1993
	deleted by 82/1996 s 31	1.1.1997
s 68	amended by 71/1992 s 3(1) (Sch)	1.3.1993
	deleted by 82/1996 s 31	1.1.1997
ss 69—74	deleted by 82/1996 s 31	1.1.1997
s 75
s 75(3)	amended by 82/1996 Sch cl 2	1.1.1997
s 76
s 76(1)	amended by 43/1990 s 11(a)	1.10.1990
	amended by 82/1996 Sch cl 2	1.1.1997
s 76(2)	amended by 82/1996 Sch cl 2	1.1.1997
s 76(3)	amended by 43/1990 s 11(b), (c)	1.10.1990
s 76(5)	substituted by 82/1996 s 32	1.1.1997
s 77
s 77(2)	(c) deleted by 82/1996 s 33	1.1.1997
	amended by 82/1996 Sch cl 2	1.1.1997
s 78	deleted by 69/1994 s 8 (Sch)	1.12.1994
	inserted by 21/2000 s 12	8.6.2000
Sch	deleted by 69/1994 s 8 (Sch)	1.12.1994
	inserted by 41/1999 s 15	1.12.1998

Reprint No 1—1.7.1991
Reprint No 2—1.3.1993
Reprint No 3—1.6.1993
Reprint No 4—1.12.1994
Reprint No 5—1.1.1997
Reprint No 6—2.4.1998
Reprint No 7—5.8.1999